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The AICPA issued comments on guidance needed for amortization of research and experimental (R&E) expenses under section 174 for tax years after 2021.

A special limitations period may apply to claims for a state income tax refund arising from a centralized partnership audit.

The Public Company Accounting Oversight Board (PCAOB) adopted amendments to its auditing standards that apply to audits involving multiple audit firms.

The ABA made significant tax suggestions to the IRS for the Priority Guidance Plan, which the public can submit recommendations for year round.